CIMAPRA17-BA3-1 Exam - Topic 1 Question 48 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam

Question #: 48
Topic #: 1

[All CIMAPRA17-BA3-1 Questions]

Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.

Which one of the following is an example of a 'prevent' control?

AReconciling control accounts with the ledger accounts

BPreparing the trial balance

CMatching purchase invoices with Goods Received Notes

DPreparing a bank reconciliation

Show Suggested Answer

Suggested Answer: C

by Teddy at May 08, 2022, 04:11 PM

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Galen

4 months ago

Not sure about D being a prevent control, feels off.

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Shawnta

4 months ago

C makes the most sense to me, totally agree!

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Benedict

4 months ago

Surprised that people think A is a prevent control!

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Lanie

4 months ago

I think B is more about detection, not prevention.

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Vallie

5 months ago

C is definitely a prevent control!

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Kerry

5 months ago

This seems like a straightforward question about the fundamental role of the audit function. I'm pretty confident I can figure this out.

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Layla

5 months ago

Ah, I've seen this type of question before. The trigger condition is definitely the most important factor here. I'll carefully consider each option and think through the logic.

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Lettie

5 months ago

I'm confident the hardware addresses are referenced at the data link layer, which is where the physical network addressing happens. Option C is my answer.

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